Select Committee · Public Accounts Committee

Government services: Identifying costs and generating income

Status: Open Opened: 6 May 2025 29 recommendations 17 conclusions 2 reports

The Committee (PAC) is holding an inquiry to look at government’s management of fees and charges to recover the costs of providing services and how government is identifying costs to sustainably improve productivity. Improved productivity is key to the government’s aims to improve the affordability of public services. Government’s roadmap for digital and data 2022-25 …

Clear

Reports

2 reports
Title HC No. Published Items Response
58th Report - Government services: Identifying costs HC 1421 12 Dec 2025 21 Responded
57th Report - Government services: Generating income HC 890 10 Dec 2025 25 Responded

Recommendations & Conclusions

8 items
4 Recommendation 57th Report - Government services: Gene… Accepted in Part

Establish standardised reporting requirements for fee-charging public bodies to enable effective public and parliamentary scrutiny.

Charging bodies do not publish adequate or consistent information on their fees and charges to allow for effective public scrutiny and accountability. The Treasury sets out in both Managing Public Money (MPM) and the Financial Reporting Manual (FReM) the information departments must disclose on fees and charges in their annual …

Government response. The government disagrees with the specific recommendation for standardised reporting but commits to updating the Financial Reporting Manual (FReM) by Spring 2026 with clearer reporting guidance for fee-charging public bodies. They will also consider if further reporting requirements are necessary.
HM Treasury
9 Recommendation 57th Report - Government services: Gene… Accepted in Part

Most charged services missed cost-recovery targets, resulting in significant financial shortfalls.

The NAO reported that of the seven services examined, six aimed to achieve 100% cost-recovery, but these six averaged only 88% recovery in 2023-24, leading to a shortfall of £340 million.16 The Treasury acknowledged that it has perhaps been too passive, relying primarily on accounting officers. Treasury accepted that it …

Government response. The government disagrees with the specific recommendation. However, the Treasury will update the Financial Reporting Manual (FReM) to align to 6.11 of Managing Public Money (MPM) to include clearer reporting guidance for fee-charging public bodies and will embed oversight through …
HM Treasury
13 Conclusion 57th Report - Government services: Gene… Accepted in Part

Treasury's full cost recovery principle in Managing Public Money is not effectively monitored.

The Treasury told us it manages its fees and charges through periodic spending reviews (typically every two years) and expects accounting officers to follow its guidance. The Treasury described the spending review as a mechanism for departments to assess their cost base and funding needs, including their approach to fees …

Government response. The government disagrees with the recommendation but will update the Financial Reporting Manual (FReM) to align to Managing Public Money (MPM) to include clearer reporting guidance for fee-charging public bodies and embed oversight through the Spending Review returns every two …
HM Treasury
18 Recommendation 57th Report - Government services: Gene… Accepted in Part

Inconsistencies between MPM and FReM create ambiguity in fee disclosure requirements for departments.

The Treasury requires departments to disclose information on their fees and charges in their annual reports and accounts, as set out in MPM and the Financial Reporting Manual (FreM). However, the Treasury noted there are inconsistencies between these documents. This has created ambiguity about what departments must report and at …

Government response. The Treasury will update the Financial Reporting Manual (FReM) to align to 6.11 of Managing Public Money (MPM) by Spring 2026 to include clearer reporting guidance for fee-charging public bodies. They will also keep this under review and consider if …
HM Treasury
19 Recommendation 57th Report - Government services: Gene… Accepted in Part

Incomplete and inconsistent fee disclosures hinder parliamentary and Treasury oversight of departments.

Poor reporting limits the Treasury and Parliament’s ability to monitor fees and hold departments to account. The NAO found that none of the seven services it examined complied fully with all of the Treasury’s disclosure requirements in their respective 2023-24 annual report and accounts.37 Accounting officers are responsible for ensuring …

Government response. The Treasury will update the Financial Reporting Manual (FReM) to align to 6.11 of Managing Public Money (MPM) by Spring 2026 to include clearer reporting guidance for fee-charging public bodies. They will also keep this under review and consider if …
HM Treasury
3 Recommendation 58th Report - Government services: Iden… Accepted in Part

Require DSIT to provide a baselined list of legacy systems and prioritise those for cost investigation.

Legacy IT systems are a significant contributory factor in the cost of government services and an impediment to being able to gather better data to bring about improvements. Departments face major challenges in collecting and analysing cost data due to legacy IT systems and siloed data structures. These outdated systems …

Government response. The government accepts part of the recommendation, agreeing to share available legacy system data with the Committee chair by March 2026 (privately). However, it rejects the second part, stating it will not prioritize identifying specific systems for further cost investigation …
HM Treasury
13 Recommendation 58th Report - Government services: Iden… Accepted in Part

Legacy systems significantly increase costs and hinder data gathering across government.

Legacy systems are problematic for two main reasons. Firstly, they are a significant driver of cost, comprising around one-third of government’s technology estate but representing almost half of its costs.30 This may not include the excess costs that arise from people having to work manually around cumbersome, old systems and …

Government response. DSIT will share the available data with the chair of the Committee by March 2026, however, the department does not agree that this recommendation should be an immediate priority of the next 6 months.
HM Treasury
18 Recommendation 58th Report - Government services: Iden… Accepted in Part

Require Permanent Secretaries to appoint Single Service Owners with appropriate authority for every service.

The SSO role is not well understood across departments compared to other senior roles in departments. Both Cabinet Office and DSIT told us that more can and should be done to raise its profile and ensure that an SSO is appointed for “every single service”.45 It is important to ensure …

Government response. The Government Digital Service and the Cabinet Office will issue a letter encouraging Permanent Secretaries to complete an assessment of all SSO gaps within 6 months, and to appoint SSOs within 12 months, but the implementation target is March 2027, …
HM Treasury

Oral evidence sessions

2 sessions
Date Witnesses
20 Oct 2025 Andrew Cartner · HM Treasury, Bonnie Wang · DSIT, Cat Little CB · Cabinet Office, Conrad Smewing · HM Treasury View ↗
16 Oct 2025 Farhad Chikhalia · Ministry of Justice, James Bowler CB · HM Treasury, Matthew Taylor · HM Treasury, Nick Donlevy · HM Treasury, Tim Moss CBE · Driver and Vehicle Licensing Agency View ↗

Correspondence

9 letters
DateDirectionTitle
27 Apr 2026 From cttee Letter to the Permanent Secretary to HM Treasury relating to Treasure Minute re…
27 Apr 2026 To cttee Letter from the Permanent Secretary to the Department of Science, Innovation an…
27 Apr 2026 From cttee Letter to the Permanent Secretary to HM Treasury relating to Treasury Minute re…
12 Mar 2026 To cttee Letter from the Permanent Secretary at the Department for Science, Innovation a…
1 Dec 2025 To cttee Letter from the Permanent Secretary at HM Treasury relating to the Committee’s …
1 Dec 2025 To cttee Letter from the Chief Executive of the Driver and Vehicle Licensing Agency rela…
13 Nov 2025 To cttee Letter from the Permanent Secretary of the Cabinet Office to the Chair relating…
13 Nov 2025 To cttee Letter from the Director for Digital Strategy and Assurance of the Department f…
3 Nov 2025 From cttee Letter to the Chair relating to Committee hearing: Identifying costs and genera…